use of accounting ratios in FR and PSFR


Both Financial Reporting and Public Sector Financial Reporting exam papers will continue to list some accounting ratios as per 2014 Assessment Strategy as a guide for the candidates. These are not meant to restrict the options in the examinations; other ratios can be calculated. 

For an example of how this exam paper format will look, students can access the June 2014 examination guides on our Past Papers page.